44970003 ÷ 517 
Let's see how many times 517 fits into 44970003.

Let's proceed to step 1:
When dividing 4 by 517, we get 0 with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
The remainder is 4 after subtracting 0 from 4.
Append the next digit (4) from the dividend to 4 and continue with: 44 / 517

Advancing to step 2:
44 divided by 517 is 0 with a remainder of 44.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
Deduct 0 from 44 and we're left with 44.
Grab the next digit (9) from the dividend, add it to 44, then carry on: 449 / 517

Step 3:
If we divide 449 by 517, we get 0 and a remainder of 449.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 449, we end up with 449.
Grab the next digit (7) from the dividend, add it to 449, then carry on: 4497 / 517

Going ahead to step 4:
When dividing 4497 by 517, we get 8 with a remainder of 361.
The number 8 becomes the next digit in our result. 
Result so far: 8.0
Deduct 4136 from 4497 and we're left with 361.
Grab the next digit (0) from the dividend, add it to 361, then carry on: 3610 / 517

Going ahead to step 5:
The number 517 fits into 3610 6 times, leaving a remainder of 508.
Record the quotient 6 as the next digit in the result. 
Result so far: 86.0
If we subtract 3102 from 3610, we get 508.
Include the next digit (0) from the dividend after 508, then repeat: 5080 / 517

On to step 6:
517 goes into 5080 9 times with a remainder of 427.
Put 9 as the next digit of the answer. 
Result so far: 869.0
Subtract 4653 from 5080 to get 427.
Take the next digit (0) from the dividend and append it to 427, then repeat: 4270 / 517

Going ahead to step 7:
If we divide 4270 by 517, we get 8 and a remainder of 134.
Use 8 as the next digit of our solution. 
Result so far: 8698.0
The remainder is 134 after subtracting 4136 from 4270.
Take the next digit (3) from the dividend and append it to 134, then repeat: 1343 / 517

Advancing to step 8:
If we divide 1343 by 517, we get 2 and a remainder of 309.
The number 2 becomes the next digit in our result. 
Result so far: 86982.0
If we take 1034 away from 1343, we end up with 309.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3090, and continue the process.

Going ahead to step 9:
The number 517 fits into 3090 5 times, leaving a remainder of 505.
Use 5 as the next digit of our solution. 
Result so far: 86982.5
Subtracting 2585 from 3090 leaves us with 505.
Since there are no more digits in the dividend, we add a zero to the remainder making it 5050, and continue the process.

Step 10:
517 goes into 5050 9 times with a remainder of 397.
Use 9 as the next digit of our solution. 
Result so far: 86982.59
If we subtract 4653 from 5050, we get 397.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3970, and continue the process.

Let's proceed to step 11:
If we divide 3970 by 517, we get 7 and a remainder of 351.
Use 7 as the next digit of our solution. 
Result so far: 86982.597
The remainder is 351 after subtracting 3619 from 3970.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3510, and continue the process.

Going ahead to step 12:
If we divide 3510 by 517, we get 6 and a remainder of 408.
Write down 6 as next digit of the result. 
Result so far: 86982.5976
If we take 3102 away from 3510, we end up with 408.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4080, and continue the process.

Step 13:
4080 divided by 517 is 7 with a remainder of 461.
Record the quotient 7 as the next digit in the result. 
Result so far: 86982.59767
Deduct 3619 from 4080 and we're left with 461.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4610, and continue the process.

On to step 14:
4610 divided by 517 is 8 with a remainder of 474.
The number 8 becomes the next digit in our result. 
Result so far: 86982.597678
If we take 4136 away from 4610, we end up with 474.
Since there are no more digits in the dividend, we add a zero to the remainder making it 4740, and continue the process.

Let's proceed to step 15:
517 can be fit into 4740 9 times, resulting in a remainder of 87.
Put 9 as the next digit of the answer. 
Result so far: 86982.5976789
Deduct 4653 from 4740 and we're left with 87.
Since there are no more digits in the dividend, we add a zero to the remainder making it 870, and continue the process.

Going ahead to step 16:
If we divide 870 by 517, we get 1 and a remainder of 353.
The next digit of our result is 1. 
Result so far: 86982.59767891
Subtracting 517 from 870 leaves us with 353.
Since there are no more digits in the dividend, we add a zero to the remainder making it 3530, and continue the process.

The final result is 86982.59767891 with a remainder of 3.53e-07.